Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The product 'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The applicant is manufacturer of Wet Wipes which is an Anti-Bacterial Product and used as a Sanitary towel to wipe the private parts of Male & Female who are bed ridden or old aged people and that this would prolong the occurrence of Bed-sore. The Authority rules as; (1) The product 'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975.(2) The Rate of tax applicable is 14% CGST and 14% SGST as per Sl.No. 29 of Schedule IV of Notification No.01/2017-C.T.(Rate) dated 28.06.2017 and as per Sl.No. 29 of Schedule IV of Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017, respectively upto 14.11.2017. From 15.11.2017, the applicable tax rate is 9% CGST and 9% SGST as per Sl No 60A of Schedule III of Notification No.01/2017-C.T.(Rate) dated 28.06.2017 amended and as per Sl No 60A of Schedule III of Notification No. II(2)/CTR/532(d-4)/2017 vide GOO. (Ms) No. 62 dated 29.06.2017 as amended, respectively. — K. Suresh, In Re… [2019] 13 TAXLOK.COM 083 (AAR-Tamil Nadu)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE